[{"data":1,"prerenderedAt":31},["ShallowReactive",2],{"content:en:glosario:general-journal":3},{"frontmatter":4,"html":27,"locale":28,"section":29,"slug":30},{"id":5,"title":6,"description":7,"h1":8,"keyword":9,"date":10,"updated":10,"author":11,"schemaType":12,"draft":13,"cta":14,"faq":15,"related":22},"libro-diario","General journal: what it is and what it includes · Fibady","The general journal is the chronological record of an entity's accounting entries: date, accounts, debit, credit and description. Every report starts here.","General journal","general journal","2026-09-03","santi","DefinedTerm",false,"See how Fibady calculates it in a demo",[16,19],{"q":17,"a":18},"Is the general journal the same as the general ledger?","No. The journal orders entries by date; the ledger groups them by account. From the full journal you can rebuild the ledger, not the other way round.",{"q":20,"a":21},"How often is it exported?","For management reporting, monthly after the close, or continuously if the ERP is connected by API.",[23,24,25,26],"\u002Fglossary\u002Fclosing-entry","\u002Fglossary\u002Fdrill-down","\u002Fglossary\u002Faccount-mapping","\u002Fproduct\u002Fmulti-entity-consolidation","\u003Cp>The general journal is the chronological record of all of an entity's accounting entries, each with its date, accounts, debit and credit amounts, description and source document. Any balance sheet, P&L or cash flow is built from it.\u003C\u002Fp>\n\u003Ch2 id=\"what-it-includes\">What it includes\u003C\u002Fh2>\n\u003Cp>One line per posting: date, entry number, account, description, debit, credit and, where they exist, analytical dimensions, counterparty and currency. A month's journal for a small company can have between 500 and 20,000 lines; a group with 15 entities, several hundred thousand a year.\u003C\u002Fp>\n\u003Ch2 id=\"example-with-numbers\">Example with numbers\u003C\u002Fh2>\n\u003Cp>A sales invoice of 1,210 including VAT generates a three-line entry: receivables 1,210 debit, sales 1,000 credit, output VAT 210 credit. The month's P&L shows 1,000 in sales; the general journal is the only way to know that the 1,000 comes from that invoice, that customer and that day.\u003C\u002Fp>\n\u003Ch2 id=\"how-fibady-does-it\">How Fibady does it\u003C\u002Fh2>\n\u003Cp>Fibady reads each entity's general journal directly from the ERP by API, or by CSV where there is no connector, and builds the consolidated P&L, balance sheet and indirect cash flow on top of it. That is why drill-down reaches the entry: the full journal is inside.\u003C\u002Fp>\n","en","glosario","general-journal",1788520146408]